2017 (9) TMI 1909

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....Vijay Gupta, AR Ashok Jindal, 1. The appellant is in appeal against the impugned order wherein their appeal has been dismissed by the Ld. Commissioner (Appeals) as time-barred. The facts of the case are that the adjudication order dated 30-9-2013, as per record, was sent to the appellant through speed post on 1-10-2013 but no acknowledgement receipt of delivery of the said order is produced ....